Digging Deeper Into the IRS Dirty Dozen
Author: Annette Nellen
| CPE Credit: |
2 hours for CPAs
2 hours Federal Tax Related for EAs and OTRPs
2 hours Federal Tax Law for CTEC |
Per the IRS Education Provider Standards this course must be COMPLETED by 12/31/2028 to receive credits. NOTE: Go to My Professional Profile in your CCH CPELink account settings to ensure your name, and PTIN number; matches your PTIN card
For 20 years, the IRS has used a “dirty dozen” list to alert taxpayers and practitioners to problems and traps they should be aware of and actions they should take to avoid errors or lost data. In recent years, identity theft and similar data issues have been prominent on the lists, but also some types of transactions such as monetized installment agreements and charitable donation problems. This course will explore the issues raised by the IRS in recent years and how to use the information in your practice and avoid problems.
Publication Date: May 2025
Designed For
Practitioners looking to understand and appreciate key IRS warning to taxpayers and practitioners and how to best use the information in serving clients.
Topics Covered
- The purpose and history of the IRS Dirty Dozen lists
- Tax scams and how to avoid falling for them
- Phishing, spear phishing and other internet scams
- How to use the Dirty Dozen list in your interactions with clients
Learning Objectives
- Describe the IRS Dirty Dozen annual list and its purpose
- Explain key items from the 2025 list and the relevance to compliance and planning
- Explain how to use the IRS Dirty Dozen list to help clients avoid problems
- Identify the type of trust referenced as being misused to eliminate capital gain
- Identify the year the IRS communicated a continued focus on “peddled” tax scams
- Identify an example of tax shelters and questionable tax minimization strategies and schemes involving taxpayer funds
Level
Overview
Instructional Method
Self-Study
NASBA Field of Study
Taxes (2 hours)
Program Prerequisites
None
Advance Preparation
None
